Liebert v. United States

Ford, Judge:

The merchandise covered by the above suit was invoiced as “Palmia Mink Food Grinders,” and was classified by the collector of customs as “Machines, n. s. p. f., other,” under paragraph 372 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T. D. 54108, and assessed with duty at 13 per centum ad valorem.

Plaintiff claims the merchandise to be properly free of duty under the provisions of paragraph 1604 of the Tariff Act of 1930, the pertinent part of which is as follows:

Agricultu…